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March 30, 2026
Tell Minnesota lawmakers to extend the Pass-Through Entity Tax (PTET) provision
A provision in Minnesota law that permits pass-through businesses (LLCs, S-Corps, and Partnerships) to deduct state taxes from their federal tax returns expired at the end of 2025.
The Pass-Through Entity Tax (PTET) provision, commonly known as the SALT (State and Local Taxes) workaround, was created in 2021 in response to changes in federal tax law.
When passed, however, the Minnesota Legislature inserted a sunset clause into the provision so that it would automatically expire after 2025.
If it’s not restored and extended, Minnesota businesses that file their taxes as pass-through entities could see their federal tax liabilities rise in 2026.
State:
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